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Payment made for supply of software embedded in mobile phones couldn’t be taxed as royalty

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  • Payment made for supply of software embedded in mobile phones couldn’t be taxed as royalty
Posted onon February 17, 2017

Tenet Tax Daily February 10 2017

By tenettax-team
Corporate Tax, International Tax

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Software payments can’t be held as royalty when reproduction rights are given for internal usage
Reassessment justified when TDS wing informed about TDS default and related records already destroyed in fire

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